N-2024-82: 2024 Required Amendments List for Qualified and Section 403(b) Plans

Notice 2024-82 sets forth the 2024 Required Amendments List (2024 RA List). The 2024 RA List applies to individually designed plans qualified under section 401(a) of the Internal Revenue Code and individually designed plans that satisfy the requirements of section 403(b). The 2024 RA List also applies to pre-approved plans with respect to interim amendments.

Notice 2024-82 will be in IRB: 2024-52, dated December 23, 2024.

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